Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
EIN 23-7296165 • 501(c)3 • Lincoln, NE
Profile
Banking educational seminars
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
51st percentile
Higher net margin than 51% of similar nonprofits.
Top Officer Pay
98th percentile
Higher top officer pay than 98% of similar nonprofits.
Top officer pay equals 52.6% of source-year revenue.
Asset Growth
46th percentile
Faster asset growth than 46% of similar nonprofits.
Revenue Growth
61st percentile
Faster revenue growth than 61% of similar nonprofits.
Assets
Up$591,941
Up $59,147 (+11%) from 2022
Liabilities
Down$73,994
Down $9,837 (-12%) from 2022
Net Assets
Up$517,947
Up $68,984 (+15%) from 2022
Revenue
Up$646,683
Up $22,843 (+3.7%) from 2022
Expenses
Up$634,392
Up $24,264 (+4.0%) from 2022
Net Income
Down$12,291
Down $1,421 (-10%) from 2022
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Banking educational seminars
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $519,421 | $545,549 | ▲ $26,128 |
| Land, Buildings, and Equipment, Net | $27,043 | $8,938 | ▼ $18,105 |
| Prepaid Expenses and Deferred Charges | $4,993 | $2,793 | ▼ $2,200 |
| Cash and Non-Interest-Bearing Accounts | $100 | $100 | → $0 |
| Total Assets | $585,161 | $591,941 | ▲ $6,780 |
| Other Assets Total | $33,604 | $34,561 | ▲ $957 |
| Liabilities | |||
| Other Liabilities | $32,942 | $33,396 | ▲ $454 |
| Accounts Payable and Accrued Expenses | $41,463 | $29,748 | ▼ $11,715 |
| Deferred Revenue | $5,100 | $10,850 | ▲ $5,750 |
| Total Liabilities | $79,505 | $73,994 | ▼ $5,511 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $505,656 | $517,947 | ▲ $12,291 |
| Total Net Assets Fund Balance | $505,656 | $517,947 | ▲ $12,291 |
| Total Liabilities and Net Assets / Fund Balance | $585,161 | $591,941 | ▲ $6,780 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $8,938 | $70,879 | $79,817 |
| Other Assets Org | $1,378 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Richard Baier | Vice Preside | - | - | $373,421 | $373,421 |
| Tami R Lutzi | Executive Di | FT | $134,354 | $25,020 | $159,374 |
| Richard Baier | Vice President | - | $134,354 | $25,020 | $159,374 |
| Name | Title |
|---|---|
| Douglas Wareham | President |
| Brad Koehn | Board Member |
| Brenda Unruh | Board Member |
| D Gene Dikeman Ii | Board Member |
| Julie Hower | Board Member |
| Mark Linville | Board Member |
| Ronald Arrigo | Board Member |
| Tami R Lutzi | Executive Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $386,447 |
| Salaries, Compensation, and Employee Benefits | $247,945 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | $156,020 | - | $156,020 |
| Travel | $146,525 | $8,518 | - | $155,043 |
| Fees for Services Other | $65,323 | - | - | $65,323 |
| Other Salaries and Wages | - | $56,241 | - | $56,241 |
| Office Expenses | $1,343 | $26,941 | - | $28,284 |
| Conferences and Meetings | $20,907 | $3,287 | - | $24,194 |
| Advertising | - | $20,242 | - | $20,242 |
| Other Employee Benefits | - | $19,231 | - | $19,231 |
| Depreciation Depletion | - | $18,104 | - | $18,104 |
| Payroll Taxes | - | $16,453 | - | $16,453 |
| Insurance | - | $8,318 | - | $8,318 |
| All Other Expenses | $2,852 | $4,237 | - | $7,089 |
| Other Expenses | $3,648 | $8,260 | - | $3,648 |
| Total Functional Expenses | $288,540 | $345,852 | $0 | $634,392 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Lease Liability | $33,396 |
“Members of the organization shall be the kansas bankers association and the nebraska bankers association. Each member shall be represented and act through a representative duly appointed by the governing bodies of the kansas bankers association and the nebraska bankers association, respectively.”
“The members of this corporation may be changed by approval from the kansas bankers association and the nebraska bankers association and by duly adopted amendment or amendments to the articles and bylaws.”
“The 990 is reviewed by the nebraska bankers association cpa of record, the executive director, and select members of the board. The approved review report is given to the board for final review, approval, and acceptance.”
“The organization's executive director will monitor proposed or ongoing transactions for conflict of interest and disclose them to the president of the board of directors in order to deal with potential or actual conflicts whether discovered before or after the transaction has occurred.”
“The executive director's compensation is reviewed annually by the executive committee, who then makes a recommendation to the board of directors for final approval. Other key organization employee's compensation is determined and reviewed annually by the executive director. Total staff salary and benefits are part of the official budget which is approved by the board of directors annually.”
“Other employees compensation is determined and reviewed annually by the executive director. Total staff salary and benefits are part of the official budget which is approved by the board of directors annually.”
“All governing documents are provided to the public upon request.”
“Teaching and admin fees 65,323 0 0”
“The board of directors is responsible for the oversight of the review of the financial statements and the selection of the independent accountant. This process has not changed since the prior year.”
“The organization is exempt from income taxes under the internal revenue code under section 501(c)(3). In addition, the organization has been classified as "other than a private foundation'' by the internal revenue service. As such, the organization is not liable for corporate income taxes for all activity carried on for its exempt purpose. However, activities that are outside of its purpose may be taxed at normal corporate rates. The organization has not carried on any activities which are contrary to its exempt purpose and therefore no provisions have been made for unrelated business income taxes in the financial statements. Management also believes the organization has no significant uncertain tax positions. The periods for which the association may still be subjected to an internal revenue service audit are for the year ended december 31, 2023, 2022, and 2021.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 41463 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 29748 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | BANKING EDUCATIONAL SEMINARS |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 20242 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 20242 |
| IRS990/AllOtherContributionsAmt | 0 | 633 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4237 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 2852 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 7089 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | TAMI R LUTZI |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4024741555 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 80008 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LINCOLN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NE |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 68501 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 100 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 100 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 156020 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 156020 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 3287 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 20907 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 24194 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 633 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 30801 |
| IRS990/CYOtherExpensesAmt | 0 | 386447 |
| IRS990/CYOtherRevenueAmt | 0 | 1500 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 613749 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 12291 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 247945 |
| IRS990/CYTotalExpensesAmt | 0 | 634392 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 646683 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 5100 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 10850 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 18104 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 18104 |
| IRS990/Desc | 0 | CONDUCTED EIGHT FIVE-DAY, TWO THREE-DAY, AND ONE TWO-DAY SCHOOLS FOR A TOTAL OF 395 PARTICIPANTS. THESE SCHOOLS ARE EDUCATIONAL SEMINARS IN THE BANKING INDUSTRY. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 288540 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 65323 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 65323 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 78541 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 53367 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 47552 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 34496 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 25020 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RICHARD BAIER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DOUGLAS WAREHAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | RONALD ARRIGO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BRENDA UNRUH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | TAMI R LUTZI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JULIE HOWER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | D GENE DIKEMAN II |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | BRAD KOEHN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | MARK LINVILLE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 134354 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 294880 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 298994 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 159460 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 136925 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1965 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 646683 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 8318 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 8318 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 30801 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 30801 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 10 |
| IRS990/IRPDocumentW2GCnt | 0 | 2 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 70879 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 27043 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 8938 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 79817 |
| IRS990/LegalDomicileStateCd | 0 | NE |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | BANKING EDUCATIONAL SEMINARS |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 505656 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 517947 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 505656 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 517947 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 26941 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1343 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 28284 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 33604 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 34561 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 19231 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 19231 |
| IRS990/OtherExpensesGrp/Desc | 0 | STUDENT MEALS |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 2 | CURRICULUM |
| IRS990/OtherExpensesGrp/Desc | 3 | EQUIPMENT |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 8260 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 40692 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 7250 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 3648 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 40692 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 8260 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 7250 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3648 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 32942 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 33396 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611600 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1500 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1500 |
| IRS990/OtherRevenueTotalAmt | 0 | 1500 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 56241 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 56241 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 16453 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 16453 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 4993 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2793 |
| IRS990/PrincipalOfficerNm | 0 | TAMI R LUTZI |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | REGISTRATION FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CURRICULUM SALES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 596880 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 16869 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 596880 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 16869 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1832 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 23717 |
| IRS990/PYOtherExpensesAmt | 0 | 424597 |
| IRS990/PYOtherRevenueAmt | 0 | 1500 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 688611 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 56693 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 234370 |
| IRS990/PYTotalExpensesAmt | 0 | 658967 |
| IRS990/PYTotalRevenueAmt | 0 | 715660 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 12291 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 613749 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 519421 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 545549 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 8938 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 70879 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 79817 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | RIGHT OF USE ASSET |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | LEASE LIABILITY |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER THE INTERNAL REVENUE CODE UNDER SECTION 501(C)(3). IN ADDITION, THE ORGANIZATION HAS BEEN CLASSIFIED AS "OTHER THAN A PRIVATE FOUNDATION'' BY THE INTERNAL REVENUE SERVICE. AS SUCH, THE ORGANIZATION IS NOT LIABLE FOR CORPORATE INCOME TAXES FOR ALL ACTIVITY CARRIED ON FOR ITS EXEMPT PURPOSE. HOWEVER, ACTIVITIES THAT ARE OUTSIDE OF ITS PURPOSE MAY BE TAXED AT NORMAL CORPORATE RATES. THE ORGANIZATION HAS NOT CARRIED ON ANY ACTIVITIES WHICH ARE CONTRARY TO ITS EXEMPT PURPOSE AND THEREFORE NO PROVISIONS HAVE BEEN MADE FOR UNRELATED BUSINESS INCOME TAXES IN THE FINANCIAL STATEMENTS. MANAGEMENT ALSO BELIEVES THE ORGANIZATION HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS. THE PERIODS FOR WHICH THE ASSOCIATION MAY STILL BE SUBJECTED TO AN INTERNAL REVENUE SERVICE AUDIT ARE FOR THE YEAR ENDED DECEMBER 31, 2023, 2022, AND 2021. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | PUBLISHED ON APPLICATIONS & BROCHURES ISSUED BY THE ORGANIZATION. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | A) IT IS NOT AN ISSUE TO THIS ORGANIZATION B) NO SCHOLARSHIPS OR FINANCIAL ASSISTANCE AWARDED |
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| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 4 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 2 | RONALD ARRIGO |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 3 | BRENDA UNRUH |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 4 | TAMI R LUTZI |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 4 | EXECUTIVE DIRECTOR |
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| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVEIWED ANNUALLY BY THE EXECUTIVE COMMITTEE, WHO THEN MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL. OTHER KEY ORGANIZATION EMPLOYEE'S COMPENSATION IS DETERMINED AND REVIEWED ANNUALLY BY THE EXECUTIVE DIRECTOR. TOTAL STAFF SALARY AND BENEFITS ARE PART OF THE OFFICIAL BUDGET WHICH IS APPROVED BY THE BOARD OF DIRECTORS ANNUALLY. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MEMBERS OF THE ORGANIZATION SHALL BE THE KANSAS BANKERS ASSOCIATION AND THE NEBRASKA BANKERS ASSOCIATION. EACH MEMBER SHALL BE REPRESENTED AND ACT THROUGH A REPRESENTATIVE DULY APPOINTED BY THE GOVERNING BODIES OF THE KANSAS BANKERS ASSOCIATION AND THE NEBRASKA BANKERS ASSOCIATION, RESPECTIVELY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE MEMBERS OF THIS CORPORATION MAY BE CHANGED BY APPROVAL FROM THE KANSAS BANKERS ASSOCIATION AND THE NEBRASKA BANKERS ASSOCIATION AND BY DULY ADOPTED AMENDMENT OR AMENDMENTS TO THE ARTICLES AND BYLAWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE 990 IS REVIEWED BY THE NEBRASKA BANKERS ASSOCIATION CPA OF RECORD, THE EXECUTIVE DIRECTOR, AND SELECT MEMBERS OF THE BOARD. THE APPROVED REVIEW REPORT IS GIVEN TO THE BOARD FOR FINAL REVIEW, APPROVAL, AND ACCEPTANCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION'S EXECUTIVE DIRECTOR WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICT OF INTEREST AND DISCLOSE THEM TO THE PRESIDENT OF THE BOARD OF DIRECTORS IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE, WHO THEN MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL. OTHER KEY ORGANIZATION EMPLOYEE'S COMPENSATION IS DETERMINED AND REVIEWED ANNUALLY BY THE EXECUTIVE DIRECTOR. TOTAL STAFF SALARY AND BENEFITS ARE PART OF THE OFFICIAL BUDGET WHICH IS APPROVED BY THE BOARD OF DIRECTORS ANNUALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | OTHER EMPLOYEES COMPENSATION IS DETERMINED AND REVIEWED ANNUALLY BY THE EXECUTIVE DIRECTOR. TOTAL STAFF SALARY AND BENEFITS ARE PART OF THE OFFICIAL BUDGET WHICH IS APPROVED BY THE BOARD OF DIRECTORS ANNUALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | ALL GOVERNING DOCUMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | TEACHING AND ADMIN FEES 65,323 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE OVERSIGHT OF THE REVIEW OF THE FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 6 |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 12, PART XII, LINE 2C |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | NE |
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